Articles by Rovin Kothari
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Section 16 (4): Will Delayed filing of return cost the availability of ITC to Defaulters?
Posted by Rovin Kothari
02 March 2024
2238 Views
Section 16(4) of the CGST Act, 2017 sounds like a nightmare to taxpayers whose Input Tax Credit is disallowed by the Department.
ISD vs Cross Charge: The Budget Twist
Posted by Rovin Kothari
15 February 2024
2745 Views
Since the inception of GST Era, we have been witnessing the confusion in the trade regarding applicability of cross charge and Input Service Distribution (hereinafter referred as "ISD") for the common input services received by taxpayer which will be used by receiving unit as well as distinct person registered under section 25 of the CGST Act, 2017.
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